How VAT will apply for goods imported into Northern Ireland from outside the UK or EU

The guidance covers:

• how VAT will apply for goods imported into Northern Ireland from outside the UK or EU
• VAT treatment of goods located in the UK, sold by sellers established outside the UK

Where this guidance refers to overseas goods, this means goods located outside the EU at the point of sale. Where the guidance refers to an overseas’ seller, this means a seller established outside the UK.

Source gov.uk

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